Pendapatan Revenues Pupuk Kaltim | Laporan Keuangan
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 74
Paraf Rekonsiliasi antara laba sebelum pajak menurut laporan laba rugi
komprehensif konsolidasian dengan laba kena pajak adalah sebagai berikut
Reconciliation between income before tax as per consolidated statements of comprehensive income and
taxable income of the Company is as follows:
2011 2010
Rp Rp
Laba sebelum pajak 1,959,968,327,864
1,257,540,637,029 Income before tax
Eliminasi Konsolidasi 28,160,554,566
24,451,164,311 Consolidations Elimination
Dikurangi: Less:
Laba anak perusahaan 75,588,078,059
87,296,600,969 Income of subsidiaries
Laba sebelum pajak Perusahaan 1,912,540,804,371
1,194,695,200,371 Income before tax of the Company
Perbedaan temporer: Temporary difference:
Cadangan penurunan nilai 8,458,060,567
25,674,579,957 Allowance for impairment
Kerugian belum direalisasi 3,436,000,000
47,725,576,722 Unrealized loss
Penyisihan persediaan 356,805,225
513,746,734 Provision for decline in inventories
Penyusutan aset tetap 11,375,587,472
11,639,834,603 Fixed assets depreciations
Manfaat karyawan 65,957,335,273
37,354,823,874 Employee benefit
Perbedaan tetap: Permanent differences:
Biaya umum 61,255,667,521
56,938,757,450 General expenses
Pajak dan kontribusi 1,688,030,238
49,569,900,204 Tax and contribution
Beban sewa 33,748,134,750
29,730,487,701 Lease expenses
Pemeliharaan bangunan dan sarana 20,198,847,152
18,380,101,676 Building and facilities maintenance
Penyusutan sewa guna usaha 5,297,149,836
5,297,149,836 Lease depreciation
Biaya sarana umum 736,099,178
739,561,920 Public facilities expenses
Kesejahteraan karyawan 29,807,160,742
62,968,910,377 Employee welfare
Biaya administrasi 1,256,459,348
2,192,496,960 Administrative expenses
Pendapatan dividen 19,700,638,099
23,252,699,848 Dividend income
Pendapatan sewa tanah dan Rental income from land and
bangunan 3,277,954,520
2,398,666,199 building
Penghasilan yang pajaknya Income already subjected
bersifat final 19,754,039,536
9,347,917,176 to final tax
Laba kena pajak Perusahaan 2,039,011,240,018
1,424,653,707,086 Taxable income of the Company
DAN ENTITAS ANAK AND SUBSIDIARY
CATATAN ATAS LAPORAN KEUANGAN NOTES TO THE CONSOLIDATED
KONSOLIDASIAN Lanjutan FINANCIAL STATEMENTS Continued
Untuk Tahun-tahun yang Berakhir 31 Desember 2011 dan 2010 For the Years Ended December 31, 2011 and 2010
Dalam Rupiah Penuh In Full Rupiah
d102 April 2012 75
Paraf Rincian beban dan utang pajak kini adalah sebagai berikut:
Detail of current tax expense and tax payables are follows:
2011 2010
Rp Rp
Beban pajak kini Current tax:
Perusahaan 509,752,810,000
356,163,426,750 The Company
Anak perusahaan 19,323,280,418
15,669,916,916 Subsidiaries
Jumlah 529,076,090,418
371,833,343,666 Total
Dikurangi pembayaran pajak Less prepayment of income tax:
dibayar dimuka: Perusahaan:
The Company
Pasal 22 7,818,024,067
1,940,449,356 Article 22
Pasal 23 5,771,151,909
2,360,987,347 Article 23
Pasal 25 296,388,352,800
156,263,804,769 Article 25
Sub jumlah 309,977,528,776
160,565,241,472 Sub total
Entitas Anak:
15,280,758,915 15,380,962,586
Subsidiaries Jumlah
325,258,287,691 175,946,204,058
Total Hutang pajak kini:
Current tax liabilities:
Perusahaan 199,775,281,224
195,598,185,278 The Company
Anak perusahaan 4,042,521,503
288,954,330 Subsidiaries
Jumlah 203,817,802,727
195,887,139,608 Total